Johansson Company developed the following static budget at the beginning of the company's accounting period:
Revenue (8,000 units) $16,000
Variable costs 4,000
Contribution margin $12,000
Fixed costs 4,000
Net income $ 8,000
If actual production totals 8,200 units, the flexible budget would show variable costs of:
(a) $16,400
(b) $ 4,000
(c) $ 4,100
(d) $4,800